Supreme Court · 2005 INSC 396 · Decided 1 September 2005
Commissioner of Income Tax, Rajkot v. Shatrusailya Digvijaysingh Jadeja
- Court
- Supreme Court of India
- Citation
- 2005 INSC 396 · [2005] SUPP. 2 S.C.R. 1119
- Case number
- CIVIL APPEAL No. 4411/2003
- Decided
- 1 September 2005
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 143(3)
Headnote
Incorn,e Tax: ' '· Kar Vivad Samadhan Scheme, 1998 [as introduced by Finance (2) Act, 1988} : c Section 95(ij(c)-AYs 1984-85to1991-92-Declarationsfiled byassessee ... were rejected by Designated Authority (DA) on the ground that 'he appeals! - revisions filed by the assessee \Vere of the Scheme and, therefore, such D revisions were not 'pending' under S. 95(i)(c)-Validity of-Held: If the appeal or revision is pending on the date of filing of the declarations under Section 88 of the Scheme, it is not for the DA to hold that the appeal revision was "'sham",
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